Search results for "Stakeholder"

Stakeholders’ Attitudes about the Transplantations of the Mediterranean Seagrass Posidonia oceanica as a Habitat Restoration Measure after Anthropoge…

2021

Anthropogenic impacts on Posidonia oceanica meadows have led to a decline of this ecosystem throughout the Mediterranean. Transplantations have often been prescribed as a compensation measure to mitigate the impacts caused by coastal maritime works. Here a Q methodology approach was used to investigate the stakeholders’ attitudes in four case studies of P. oceanica transplants realized in Italian waters. Twenty-two respondents were asked to score 37 statements, and the resultant Q-sorting was analyzed via an inverse PCA using the KADE software. Four discourses, corresponding to the significant axes in the factorial analysis were identified: science and conservation (F1), oriented at a rigor…

Talune riflessioni sulla possibile integrazione tra strumenti informativi eterogenei per una comunicazione responsabile e trasparente tra azienda e s…

2011

Determinants to the Use of Business Process Modeling

2010

This article addresses a theoretical gap in the BPM literature on factors that influence the acceptance of process modeling (PM) in organizations. Literature review on PM and 34 qualitative interviews were combined into a PM acceptance model and empirically tested with data from 74 companies showing that PM is to a large extent a mandated activity, explaining the missing link between PM attitudes on PM intention. The study extends the TAM and the TPB to the context of process modeling and demonstrates that less studied socio-political factors in addition to awareness of PM are important to understand PM acceptance. The findings show that social influence from different stakeholder reference…

Future Development of an Energy-Efficient Electric Scooter Sharing System Based on a Stakeholder Analysis Method

2023

E-scooters as a new form of mobility are gaining more and more popularity. This popularity results from the flexibility of this mode of transport, but above all from the positive impact on the natural environment through the much higher energy efficiency of an e-scooter compared to a motor vehicle (according to the literature the rate is 2 km per kWh equivalent for a motor vehicle and the range is 90–100 km per kWh in the case of an e-scooter). This paper introduces a discussion on the future development of an energy-efficient electric scooter sharing system based on stakeholder analysis methods. The implementation of the e-scooter sharing system involves linking several areas of human acti…

Social Proximity and Environmental NGO Relationships in Corporate Sustainability Reports

2014

This study demonstrates how three Finnish companies constructed their stakeholder relationships with environmental NGOs (ENGOs) in terms of social proximity in their sustainability reports between 2003 and 2012. The study identifies five types of stakeholder relationship between ENGOs and corporations constructed in the reports: monetary, management system, collaborative, dialogue and conflicting. Within these relationships the level of constructed social proximity and level of trust vary. The results indicate that, within the 10 years we examined, a change has occurred in the ENGO relationships constructed in corporate sustainability reports: they have shifted from being non-stakeholder re…

Corporate Attributes and Associations

2013

Variation on the theme 'In Search of New Foundations for Corporate Finance and Corporate Governance'

2003

Our purpose is to explore an alternative way to give new foundations to the theory of corporate finance and governance. The definition we give of corporate finance considers capital-budgeting as central. The shortcomings of the contract theory of the firm result in proposing new foundations to corporate finance based on the knowledge-based theories of the firm. Lastly, we explore the consequences of these new foundations. It leads to give new explanations of the role of external equity financing, financial debt and especially of internal financing, and to re-examine the corporate governance and financial evaluation questions.

Corporate governance and firm performance: A comparative analysis of auditing problems

2006

The recent financial crises have created a new debate about comparison and convergence of different systems of corporate governance. In particular, they have underlined poor efficiency of rule structures to achieve a good relationship between different stakeholder’s rights. In line with many studies of corporate governance that emphasize the manager-stakeholders relationship as explained by agency theory, in this paper, I analyse the role of auditing as an incentive device to reduce contractual or transaction costs related to asymmetric information.Considering as a benchmark the recent US Sarbanes Oxley Act of July 2002. I describe a set of auditing principles by comparing common and civil …

Corporate social irresponsibility and stakeholders' support: evidence from a case study

2022

AbstractStakeholders’ decisions regarding whether to continue to support a firm after it has been perceived as culpable for socially irresponsible behaviour is “coin of the realm” in selecting which firms (or which parts of a firm) will be able to survive a corporate social irresponsibility (CSI) scandal. Our empirical setting is an embedded polar case of audience support, the Parmalat case, following a severe CSI scandal. The scandal represented a “trigger event” that ignited an active reevaluation of the firm on behalf of its stakeholders. We show that, while the firm’s cognitive legitimacy was not harmed by the CSI scandal, two dimensions of legitimacy played a key role in stakeholder ev…

La participación de los grupos de interés como instrumento de responsabilidad social corporativa. El caso de las pequeñas y medianas empresas familia…

2011

In this paper we analyze the characteristics of stakeholder engagement in small and medium-sized family enterprises (SMFEs). The paper aims to understand the reason, the meaning and the manner to involve stakeholders in this kind of firm. The stakeholder engagement has been linked with corporate social responsibility, stating that firm that take initiatives to engage its stakeholders can be described as socially responsible. This claim is not always acceptable because we have to understand when the different forms of stakeholder engagement are consistent with the concept of corporate social responsibility. The focus in SMFEs is justified, on the one hand, for its specific characteristics an…